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Part One. Article 18 199Paragraph 13(e) A central authority may be different at different stages of the proceedingsfor which mutual legal assistance is requested. This paragraph is not intendedto create an impediment to countries having a central authority as regardsreceiving requests or a different central authority as regards making requests.Paragraph 18(f) Italy made a proposal on the matter covered by this paragraph (seeA/AC.254/5/Add.23). During the debate on the proposal, it was pointed out thatthe following part of it, not reflected in the text of the convention, could be usedby States parties as guidelines for the implementation of article 18, paragraph 18:“(a) The judicial authority of the requested State party shall beresponsible for the identification of the person to be heard and shall, on conclusionof the hearing, draw up minutes indicating the date and place of thehearing and any oath taken. The hearing shall be conducted without any physicalor mental pressure on the person questioned;“(b) If the judicial authority of the requested State considers thatduring the hearing the fundamental principles of the law of that State areinfringed, he or she has the authority to interrupt or, if possible, to take thenecessary measures to continue the hearing in accordance with those principles;“(c) The person to be heard and the judicial authority of therequested State shall be assisted by an interpreter as necessary;“(d) The person to be heard may claim the right not to testify asprovided for by the domestic law of the requested State or of the requestingState; the domestic law of the requested State applies to perjury;“(e) All the costs of the video conference shall be borne by therequesting State party, which may also provide as necessary for technicalequipment.”Paragraph 21 (d)(g) The provision of paragraph 21 (d) of this article is not intended toencourage refusal of mutual assistance for any reason, but is understood as raisingthe threshold to more essential principles of domestic law of the requestedState. The proposed clauses on grounds for refusal relating to the prosecution orpunishment of a person on account of that person’s sex, race, religion, nationalityor political opinions, as well as the political offence exception, were deletedbecause it was understood that they were sufficiently covered by the words “essentialinterests” in paragraph 21 (b).Paragraph 28(h) Many of the costs arising in connection with compliance with requestsunder article 18, paragraphs 10, 11 and 18, would generally be considered extraordinaryin nature. Developing countries may encounter difficulties in meeting evensome ordinary costs and should be provided with appropriate assistance to enablethem to meet the requirements of this article.